Diseño de un manual de procedimientos para la facturación del almacenamiento de mercancías altamente perecederas en la DIAN.

Abstract

The purpose of this work consists in the elaboration of a Manual of Procedures that allows to establish the operational guidelines in the process of invoicing for the payment of storage of the goods ADA. It was based on a general diagnosis that allowed to determine the current state of the GIT of commercialization, identifying the strengths and weaknesses of the entity. These were compiled based on information obtained through surveys and direct observation, allowing the project to be guided based on a felt need. This need as generators of real and financial information has to be of high importance, for this reason we proceeded to the design of a manual of procedures in order to guide about the internal operation as regards description of tasks, requirements and detailed execution of the operation. At the end of this report, a respective analysis and interpretation of research results is presented with a series of conclusions and recommendations aimed at proposing the solution for the improvement of the entity where this project was possible. Recommending the application of manuals and the continuity of internal processes for their strengthening and efficiency, thus demonstrating that the quality of a profession is recognized not only by the articulation and coherence that it presents between a field of knowledge and a field of practice, but also by the possibility offered to those who are trained in it to demonstrate the skills needed in action and search for solutions to situations and problems in specific new and diverse contexts.